Partner inducted as a Fellow into the American college of Trust and Estate Counsel (ACTEC). The ACTEC Foundation -promotes scholarship and education in trust, estate and related areas of

A business succession plan is essentially an exit strategy for a business owner. A succession plan helps facilitate the orderly transfer of a business from the current owners to

Culp Elliott & Carpenter, P.L.L.C. is pleased to announce that William R. Culp, Jr. was named Best Lawyers® 2016 Litigation

On April 23, 2015, North Carolina's state fiduciary income tax was held to be unconstitutional as imposed upon the income earned and accumulated by an out-of-state trust in the case of The Kimberly Rice Kaestner 1992 Family Trust v. North Carolina Dept. of Revenue.

Culp Elliott & Carpenter, PLLC is pleased to announce that the following Partners were selected for inclusion on the 2016 North Carolina Super Lawyers

Estate planning practitioners have encountered ever-increasing changes to traditionally understood trust law. For example, modern legislation has altered state trust codes to repeal the rule